One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.
Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounting and business since the collapse of Enron and Arthur Andersen. Many of the essays collected here are particularly important given these events. The first three essays are devoted to ethics and provide profound insights into the importance of a profession's ethical presuppositions. The book then presents essays, which provide a critical examination of the relevance of hermeneutics and deconstruction to an understanding of accounting practice and an analysis of the academic 'game' particularly with respect to Professor Devine's experiences in the Florida university system. The final essay in the volume is devoted to a critique of rational choice theory applications in accounting.

Revisiting and building upon themes developed in earlier work, this collection of essays will be essential reading for accounting historians, accounting theoreticians and all those interested in the work of Carl Thomas Devine.

卡尔·托马斯·迪文是二十世纪杰出的会计理论家之一，他的知识广度和深度在会计领域无人能及。这本书收集了八个以前未发表的论文会计理论教授德文写的。
迪文教授于1998年去世，此前安然（Enron）和安达信（Arthur Andersen）倒闭以来，会计和商业领域一直受到重大丑闻的困扰。鉴于这些事件，这里收集的许多论文都特别重要。前三篇文章致力于伦理学，并对职业道德预设的重要性提供了深刻的见解。然后，这本书提供的论文，提供了一个批判性的检查诠释学和解构的相关性，以了解会计实践，并分析了学术“游戏”，特别是关于迪瓦恩教授在佛罗里达大学系统的经验。该卷的最后一篇文章致力于对理性选择理论在会计中的应用进行批判。
重温和建立在早期工作中发展的主题，这本论文集将是必要的阅读会计历史学家，会计理论家和所有那些有兴趣的工作卡尔托马斯迪文。